OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Eoaorable Tom L. Bsrtley
criminal Distrlot Attorney
Hlnburg, Texas
Dear S&m oplnioicRo.o-3699
Ret "Wha6her mvna.oi oil and gas
leasa mayoleat leasehold
iotermt 0% tax Son by paying
a .proportionate part 0% tuea
arre88ed agalimtithe land M a
pl; prior froumitiyl 0%
.
Jh your lbttea?CeJune 13, 194.&,you.mamit to us
tihe iollowl.nei faotst
*Wo have the fol&mlng s.lSuation ubtlng
,.in several delinqueht ku: suits whiah.have been
filed on behalf of the State 0% Texas, oounty of
PUbalgog the-taxes are ~delfnqtmntfran 1930 to
194o,dlloluulre. Then8Un Ofi Caqmny aoquired
an 011 and ga lease~on the.propertyinvolred in
1935; said. lease being for the regular seven-
eighths tnterest, the,lessor reservIng.aone-
eighth fntereet. Each year sinoe the sun Oil
Compmny aoquired this lease, It has rendered its
leasehold estate and has paid taxes on it. Said
oil oompany now m&ktaina that ft is entitled to
pay a part of the taxes fop'the years from 1930
to 1935; basing its payment on the value of its
leasehold Interest. It oontendm that if it pays
said proportionatepart of the taxes, the State
and County~oannot foreolose its lien as to the
sun Oil Compfllly."
You request our opinion as to whether or not the
~lessee,under the clrcumetanoesset out above, oan pay a par’b
Honorable Tom L. Hartley, page 2
or the tax88 ior years prier to the aoquisition or ita lease
in pro rtloo to the va$uo of Itarloaeeholdestate and thus
be r8.l ,rmad tram a foroolosmo Sf the ad Yalorera
tax lion
agniM8 it.
$8 b63@g.speoially noted that the tun in qusstiott
were.a8ge8md a&.mO the Whole interoat'inthe land prior
to the ueotat~on09 the oU and grs lease, it ilrour oplnl~m
8ha8 raids 1~s~ &ay not dimhargo the lion agalnrtthe
loatmhold'+ato by paying only a part of the tqxoe amossod
again98 tha land prior to tab oxe8utlon of the 108~0 aa4 the
lo ver ~o e o %,
th e lo a ueh o ld
esta te. A~~ordhgly we umwu
yo* quwtion * the nega8i~o. we onolorr ooplw of our
opipictno 19ar; o-922 and-O-1236frawwhlohourraaeme ror
the am.ww'gl*~ you fully appear. Wo al80 enoloaoaopy or
opinion Ro. o-2366 mh%oh elilsxsrsmother quostlonsuggsetod
ttlyour 1Lettor: